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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Delhi HC dismisses appeal on deemed dividend treatment under Income Tax Act</h1> The Delhi HC dismissed an appeal concerning the treatment of loans as deemed dividend under Section 2(22)(e) of the Income Tax Act. The court affirmed the ... - The Delhi High Court dismissed an appeal regarding the addition of loans taken from a company as deemed dividend under Section 2(22)(e) of the Income Tax Act. The court upheld the decision to delete the additions as the amount received was share application money, not a loan or advance. The appeal was accordingly dismissed.

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